Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: delhi Year: 2003 Page 19 of about 294 results (0.208 seconds)

Saran Automobiles (P) Ltd. Vs. Asstt. Cit

Court : Delhi

Reported in : (2004)91TTJ(Del)1088

..... which is absolutely unfair and unwarranted in view of the above-mentioned facts and circumstances. he, has further contended that how the addition could be made under section 69 of the act while the proper opportunity has not been given to the assessed to explain the investment made in the construction of the garage. he has relied on the order ..... of the commissioner (appeals) in confirming the addition of rs. 1,07,000 which is 50 per cert of total addition of rs. 2,13,770 under section 69 of the act made by the assistant commissioner, circle-i, meerut, as it was found that the dvo's valuation report was incorrect. it has been observed by the assessing ..... ), meerut order dated 26-7-1999, is not just and fair.2. that the learned commissioner (appeals) should have deleted the total addition of rs. 2,13,770 under section 69 made by the learned assistant commissioner, circle-i, meerut, as it was found that the dvo's valuation report was incorrect.3. that the learned commissioner (appeals), meerut .....

Ashok Country Resort Vs. Divisional Manager, New India Assurance Co. L ...

Court : Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

..... by the ops within sixty days from the date of receipt of the order, failing which the complainant would be at liberty to file an application under sections 25/27 of the act as the complainant may be advised for the implementation of this order. the above complaint, filed by the complainant, stands disposed of in above terms. ..... is stated on behalf of the ops that on 1st june, 1994 a report was received by the ops regarding an incident of fire in the engineering/electrical section of the complainant and a request was made by the complainant to depute some one to survey the damage. it is stated that accordingly messrs. a.k. ..... lokeshwar prasad, president: 1. the complainant, ashok country resort, through its promoter, shri r.n. sahni, has filed the present complaint under section 17 of the consumer protection act, 1986 (hereinafter referred to as the act), against the above said opposite parties (for short ops) averring (sic.) kapashera, new delhi, for rs. 4.90 crores, vide policy bearing no. .....

M.L. Khullar Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 2004(73)DRJ162

..... been granted to the said s/shri shastri and kasturirangan. since the petitioner's representation did not evoke any response from the respondent he preferred an application under section 19 of the administrative tribunals act. as noted supra, by the impugned order, the tribunal has dismissed petitioner's application. the tribunal has not accepted the contention of the petitioner that he was .....

Asstt. Cit Vs. Global Agencies (P) Ltd.

Court : Delhi

Reported in : (2004)87TTJ(Del)1086

..... reported in directorate of it v. alarippa : [2000]244itr358(delhi) wherein the words loan and deposit had been construed in the context of the provisions of section 11 of the income tax act. the court observed that the word deposit does not cover the transaction of loan which can be more appropriately described as direct bailment. according to the high ..... ) ltd. is not in accordance with the law and is based on erroneous interpretation of section 2(22)(e) of the income tax act (which statutory provision probably you intend to invoke). it is submitted that section 2(22)(e) of the income tax act does not provide that the credit balances of a company is to be assessed as deemed ..... credit balances represented security deposits/performance guarantee and not loans or advances and thereby holding that the assessed's case did not fall within the purview of section 2(22)(e) of the income tax act.(ii) in holding that the amount of rs. 40,50,000 did not represent deemed dividend within the meaning of .....

M/S. Misuki Exports Pvt. Ltd. Vs. Proprietor/Manager, M/S. Com-sys-inc

Court : Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

..... if it is satisfied that there was sufficient cause for not filing the same within the above said period. the words sufficient cause occurring in proviso to section 15 of the act, are of utmost significance. as per settled law, culled out from various judicial decisions, the above expression sufficient cause, though deserves to receive a liberal ..... the question of admission of the present appeal and have also carefully gone through the documents/material on record. in terms of the provisions contained in section 15 of the act, a person, aggrieved by an order, made by the district forum, can prefer an appeal against such order to the state commission within a ..... appeal, briefly stated, are that the appellant m/s. misuki exports pvt. ltd. through its director shri shyam sunder verma had filed a complaint under section 12 of the act before the district forum, averring therein that appellant was a reputed business concern, engaged in the business of export of readymade garments. it was stated .....

S.V.U.L. Projects Limited Vs. New India Assurance Company Limited and ...

Court : Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

..... for any commercial purpose. 3. the term commercial purpose occurring in the above said sub-clause, has been further defined in explanation added to clause (d) sub-section (1) of section 2 of the act as under : explanation for the purposes of this clause, commercial purpose does not include use by a person of goods bought and used by him and services availed ..... of earning his livelihood by means of self-employment. 4. on a bare perusal of the definition of the term consumer as contained in section 2 (1)(d)(ii) of the act as amended by the amending act of 2002 it is apparent that one who avails of services for any commercial purpose is not a consumer and as such a complaint filed ..... has come into force w.e.f. 15.3.2003. as a result of the amendments, effected in the act, which have come into force w.e.f. 15.3.2003, in clause (ii)(d) of sub-section (1) of section 2 of the act which defines the term consumer the following words have been added but does not include a person who avails .....

Travel Circuit Vs. Mahanagar Telephone Nigam Ltd.

Court : Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

..... district forum as modified be complied with within 45 days of the receipt of this order failing which the appellant would be at liberty to move an application under sections 25/27 of the act, as the appellant may be advised for the implementation of the order. the present, filed by the appellant, stands disposed of in above terms. appeal partly allowed ..... circuit and another v. mtnl. 2. briefly stated, the relevant facts are, that the appellant had filed a complaint before the district forum under section 12 of the consumer protection act, 1986 (hereinafter referred to as the act) averring therein that the complainant is partner of m/s. travel circuit an iata accredited agency and director of m/s. tumberline trekking camps pvt .....

Harjeev Aggarwal Vs. Joint Cit

Court : Delhi

Reported in : (2004)89TTJ(Del)187

..... the assessed was rescinded with effect from 16th april, 1999, i.e., about two months after the date of the search and seizure operation under section 132 of the act. that the assessed's normally made confessions during the search and seizure and survey operations and such confessions about the undisclosed income during the course ..... senior departmental representative, strongly supported the order of the learned commissioner (appeals). according to her, shri arvind seth was subjected to search and seizure operation under section 132 of the act. on the basis of the information collected by the investigation wing, it was found that a property deal had been made to sell property no. 104 ..... appeared for the assessed and submitted that the revenue has grossly erred in initiating the proceedings under chapter xiv-b of the income tax act. according to him the search under section 132(1) was conducted at the premises of shri arvind seth on 1-2-1999 and thereafter a similar search was conducted in the .....

Rakesh Kumar JaIn Vs. Asstt. Cit

Court : Delhi

Reported in : (2004)89TTJ(Del)203

..... and pawan kumar jain.3. first of all we are taking up the appeal of smt. astha jain. while completing the assessment under section 158bc read with section 158bd of the act the assessing officer noted that assessed had filed return for the block period containing assessment year 1989-90 to 1998-99 and up to 22 ..... search case to the assessing officer having jurisdiction over the assessed. it is laid down in different cases that assessing officer cannot assume jurisdiction under section 158bd of the act merely on the basis of his specific satisfaction as a result of search conducted on ajanta group of cases and no valid proceedings could be initiated ..... where subhash chand along with family members resides. during search several incriminating documents, said to have been found and seized. it appears that proceedings under section 158a of the act were initiated in cases of all these assessed's as assessing officer issued separate notices to each of the assessed's calling upon them to file returns .....

Coca-cola Export Corporation Vs. Asstt. Cit

Court : Delhi

Reported in : (2004)91TTJ(Del)148

..... having heard both the sides and having gone through the documents placed on record, we find considerable merit in the submissions made by mr. ajay vohra. section 44c of the act contains special provisions for the deduction of an amount arrived at being the least of the three amounts as has already been discussed. the proviso to ..... the average adjusted total income of the assessed, for each of the three assessment years immediately preceding the relevant assessment year in terms of proviso to section 44c of the act, our attention was drawn to the definition of average adjusted total income, which has been defined to mean, in case where the total income of ..... to apportion the head office expenses on the said basis. the learned counsel for the assessed/appellant, shri ajay vohra, vehemently contended that section 44c of the income tax act which overrides sections 28 to 43a provides for deduction of head office expenses in a case of a nonresident assessed equivalent to the least of the following .....